PETITION OF CONRAD GACKI PROFIT SHARING FUND

No. 3-93-0671.

634 N.E.2d 1281 (1994)

261 Ill. App.3d 982

199 Ill.Dec. 927

In re Petition of CONRAD GACKI PROFIT SHARING FUND for Tax Deeds (PJA Investments, Ltd., Appellant, v. Conrad Gacki Profit Sharing Fund, Petitioner-Appellee).

Appellate Court of Illinois, Third District.

June 3, 1994.


Attorney(s) appearing for the Case

Scott M. Hoster, Davis, Kaplan, Dystrup & Hoster, Joliet, for PJA Investments, Ltd.

Richard B. Taylor, Asst. State's Atty., Joliet, for General Taxes.

Robert S. Krockey, Block, Krockey, Cernugel & Cowgill, P.C., Joliet, for Conrad Gacki.


Justice BRESLIN delivered the opinion of the court:

The appellant, PJA Investments, Ltd. (PJA), appeals the denial of its motion to vacate an order granting the petitioner, Conrad Gacki Profit Sharing Fund (Gacki), a tax deed on 12 parcels of property in Will County. The issue on appeal is whether PJA was an "interested party" under the Illinois Revenue Act of 1939 (Act) and therefore entitled to notification by Gacki when it filed its petition for tax deeds. We find...

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